Amendment of section 103.

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Full Text of the Document

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....r this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; (43 of 1961.) (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and....